id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-408	Afield, W. Edward	Agency Activism as a New Way of Life: Administrative Modification of the Internal Revenue Code Through Limited Issue Focused Examinations	2022	45	.pdf	application/pdf	17685	891	57	Although the IRS’s top officials have been touting LIFE’s successes, voices from IRS auditors have raised several concerns regarding LIFE. Cases analyzing FOIA’s provision protecting internal agency records from disclosure further support this view.94 Applying this rationale, a taxpayer arguing for IRS disclosure could make the argument that the materiality thresholds and selected issues will not help taxpayers circumvent selection for audit because a taxpayer has already been selected for audit when LIFE is employed.	cache/ftr-408.pdf	txt/ftr-408.txt